Other investment income

Définitions

Dernière mise à jour le :13/09/2021

Définition

Other investment income (D44) includes:
  • Investment income attributable to insurance policy holders (D441)
  • Investment income payable on pension entitlements (D442)
  • Investment income attributable to collective investment fund shareholders (D443)
Investment income attributable to insurance policy holders corresponds to total pri­mary incomes received from the investment of insurance technical reserves. The reserves are those where an insurance corporation recognises a cor­responding liability to the policyholders.
Investment income attributable to collective investment fund shareholders consists of dividends attributable to collective investment fund shareholders and retained earnings attributable to collective investment fund shareholders.

Voir aussi